Who this article is for: Business users in Ireland who want to know whether CleverCards qualify for tax-free treatment under the Small Benefit Exemption, and whether the exemption extends outside Ireland.
CleverCards issued as Employee Benefit Cards can qualify for Ireland's Small Benefit Exemption, a tax relief that only applies within Ireland.
Qualifying for the exemption in Ireland
CleverCards qualify for the Small Benefit Exemption in Ireland. From 1 January 2025, employers can give up to €1,500 per employee per year in non-cash benefits, tax-free.
For full details, see the Revenue Commissioners' guidance on the Small Benefit Exemption at Revenue.ie.
Whether the exemption applies outside Ireland
The Small Benefit Exemption is an Irish tax provision, so it only applies to businesses and employees in Ireland. Tax-free benefit rules vary considerably between countries, so if you're operating outside Ireland, check with a local tax advisor or the relevant tax authority for the rules that apply where you are.
Comments
0 comments
Article is closed for comments.